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Featured Replies

Our company is considering switching to to an unlimited PTO model. Has anyone encountered issues explaining this to an auditor?

can you provide more detail about an unlimited PTO model?

  • Author
On 10/20/2023 at 7:49 PM, Neil Roberts said:

can you provide more detail about an unlimited PTO model?

No vacation or sick time will be accumulated and nobody will have a "bucket" of hours/days. Employees can take an "unlimited" amount of PTO, but have to get their jobs done and coordinate with their manager. 

5 minutes ago, Former_DCAA said:

No vacation or sick time will be accumulated and nobody will have a "bucket" of hours/days. Employees can take an "unlimited" amount of PTO, but have to get their jobs done and coordinate with their manager. 

How would this work if employees are subject to the SCA?

  • Author
1 hour ago, Retreadfed said:

How would this work if employees are subject to the SCA?

There is nobody subject to SCA.

If I understand the situation correctly, the company is moving to a pay-as-you go model. There is no liability on the balance sheet. Is that correct? If so, what does CAS 408 say?

It occurs to me that the company can estimate its liability, based on historical usage trends. A liability for the estimated annual usage can be booked. Let DCAA audit that value.

  • Author
11 minutes ago, here_2_help said:

If I understand the situation correctly, the company is moving to a pay-as-you go model. There is no liability on the balance sheet. Is that correct? If so, what does CAS 408 say?

It occurs to me that the company can estimate its liability, based on historical usage trends. A liability for the estimated annual usage can be booked. Let DCAA audit that value.

Correct, there will be no liability on the balance sheet. They're still a bit small for CAS to come into play, but I will review CAS 408.

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